September 17, 2007

Via U.S. Mail and Facsimile

Altaf Alimohamed
Chief Executive Officer
PointStar Entertainment Corp.
Loft Office Building 3
Suite #104
P.O. Box 500449
Dubai, United Arab Emirates


RE:		PointStar Entertainment Corp. -
		Form 10-KSB for the fiscal year ended April 30, 2007
		File No. 333-134990

Dear Mr. Alimohamed:

      We have limited our review of your Form 10-KSB for the
fiscal
year ended April 30, 2007, to disclosures relating to your
contacts
with countries that have been identified as state sponsors of
terrorism.  Our review with respect to this issue does not
preclude
further review by the Assistant Director group with respect to
other
issues.  At this juncture, we are asking you to provide us with
supplemental information, so that we may better understand your
disclosure.  Please be as detailed as necessary in your response.
After reviewing this information, we may raise additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.



General
1. We note that you state on page 4 of your 10-KSB, that "[w]e
will
focus on obtaining content on the Arab and South Asian
communities.
The principle producer of Arabic content in the Arab world is
Egypt,
followed by Lebanon and Syria."  In light of the fact that Syria
is
identified as a state sponsor of terrorism by the U.S. State
Department and is subject to U.S. economic sanctions and export
controls, please describe your current, past and anticipated
contacts
with Syria, if any, whether through direct or indirect
arrangements.
Discuss the materiality to you of any such contacts and whether
the
contacts, if any, constitute a material investment risk to your
security holders.
2. Your materiality analysis should address materiality in
quantitative terms, including the approximate dollar amount of any
revenues, assets and liabilities associated with Syria.  Please
also
address materiality in terms of qualitative factors that a
reasonable
investor would deem important in making an investment decision,
including the potential impact of corporate activities upon a
company`s reputation and share value.
We note, for example, that Arizona and Louisiana have adopted
legislation that requires their state retirement systems to
prepare
reports regarding state pension fund assets invested in, and/or
permits divestment of state pension fund assets from, companies
that
do business with U.S.-designated state sponsors of terrorism.  The
Pennsylvania General Assembly has adopted a resolution that
requires
its Budget and Finance Committee to report annually regarding
state
pension fund assets invested in companies that do business with
certain U.S.-designated state sponsors of terrorism.  The Missouri
Investment Trust has established an equity fund for the investment
of
certain state-held monies that screens out stocks of companies
that
do business with U.S.-designated state sponsors of terrorism.
Your
materiality analysis should address the potential impact of the
investor sentiment evidenced by such actions directed toward
companies that have operations associated with Syria.

 Closing Comments

      Please respond to this comment within 10 business days or
tell
us when you will provide us with a response.  Please submit your
response letter on EDGAR.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the
filings include all information required under the Exchange Act of
1934 and that they have provided all information investors require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to the
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      In connection with responding to our comment, please
provide,
in writing, a statement from the company acknowledging that:

the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

staff comments or changes to disclosure in response to staff
comments
do not foreclose the Commission from taking any action with
respect
to the filings; and

the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filings or in response
to
our comments on your filings.

      Please understand that we may have additional comments after
we
review your response to our comment.  Please contact Jack
Guggenheim
at (202) 551-3523 if you have any questions about the comment or
our
review.  You may also contact me at (202) 551-3470.


								Sincerely,



								Cecilia D. Blye, Chief
								Office of Global Security
Risk

cc: 	Kyle Moffatt
		Division of Corporation Finance
Altaf Alimohamed
PointStar Entertainment Corp.
September 17, 2007
Page 1









UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-5546

         DIVISION OF
CORPORATION FINANCE